Date Account Titles and Explanation Debit Credit July 1 Cash 12700 Common Stock 12700 July 1 Equipment 8480 Cash 2120 Accounts Payable 6360 July 3 Supplies 950 Accounts Payable 950 July 5 Prepald Insurance 1920 Cash 1920 July 12 | Accounts Receivable 3920 Service Revenue 3920 July 18 v Accounts Payable 1590 Cash 1590 July 20 Salaries and Wages Expense 2120 Cash 2120 July 21 Cash 1700 Accounts Receivable 1700 July 25 Accounts Receivable 2650 > Service Revenue 2650 July 31 Maintenance and Repairs Expense 310 Cash 310 July 31 Dividends 640 Cash 640 Cash 7/1 12700|| 7/1 2120 dy 7/21 1700 | 7/5 1920 7/18 1590 7/20 2120 7/31 310 7/31 640 7/31 Bal. 5700 Accounts Receivable 7/12 392017121 1700 7/25 2650 7/31 Sal 4870 Supplies RESOURCES Assignment 7/3 9501 7/31 Bal. 950 alts by Study Prepaid Insurance 7/5 1920 7/31 Bal. 1920 Equipment 7/1 8480 7/31 Bal 8480 Accounts Payable 7/18 1590|| 7/1 6360 7/3 950 7/31 Bal 5720 RESOURCES ssignment Common Stock 7/1 12700 7/31 Bal. 12700 Its by Study Dividends 7/31 640 7/31 Bal. 6401 Service Revenue 7/12 3920 7/25 2650 6570 7/31 Bal. Maintenance and Repairs Expense 7/31 310 7131 Bal 310 on 1 Service Revenue 7/12 3920 Score Results by Study 7/25 2650 > 7/31 Bal. 6570 Maintenance and Repairs Expense 7/31 310 7/31 Bal. 310 Salaries and Wages Expense 7/20 2120 7/31 Bal > 2120 Debit Credit Accounts Receivable 4870 SU Supplies 950 Equipment 8480 Accounts Payable 5720 Prepaid Insurance 1920 Common Stock 12700 Dividends 640 Service Revenue 6570 Cash 5700 Salaries and Wages Expense 2120 Maintenance and Repairs Expense 310 Totals 24990 24990 Debit Sr. Credit Date Account Titles and Explanation 7 1800 (1) July 31 Accounts Receivable ady 1800 Service Revenue 190 (2) July 31 Depredation Expense 190 Accumulated Depreciation Equipment 160 (3) July 31 Insurance Expense 5 160 Prepaid Insurance (4) July 31 Supplies Expense Supplies (5) Huly 31 4201 Salaries and Wages Expense Saiaries and Wages Payable 420 7/1 7/21 Cash 12,700 7/1 1,700 775 7/18 7/20 7/31 7/31 5,700 Accounts Receivable 3,920 7/21 2,120 1,920 1,590 2,120 310 640 7/31 Bal. 1,700 7/12 7/25 4870 2,650 | 7/31 Bal. X 6570 6570 Supplies 7/3 950 Supplies 950 7/3 Prepaid Insurance DO OD x 7/5 1,920 x 7/1 Equipment 8,480 8,480 Accumulated Depreciation-Equipment 7/31 Bal. x 7/18 Accounts Payable 1,590 7/1 7/3 7/31 Bal. 6,360 950 5,720 Accounts Payable 1,590 7/1 7/18 6,360 950 7/3 5,720 7/31 Bal. Salaries and Wages Payable Common Stock 7/1 7/31 Bal. Dividends 12,700 12,700 7/31 64011 Service Revenue 7/12 3,920 7/25 2,650 Ol Supplies Expense Depreciation Expense 111001 Insurance Expense Salaries and Wages Expense 7/20 2,120
